Hendrix, Inc. uses flexible budgets. At normal output of 60,000 units, budgeted manufacturing overhead is: $90,000 variable and $187,000 fixed. If Hendrix had actual overhead costs of $285,000 for 59,500 units produced, what is the difference between actual and budgeted costs?

Enter a favorable difference as a positive number.

Enter an unfavorable difference as a negative number.